The Influence Of Internal Control On The Quality Of Accounting Earnings Under The Power Of Management

People's appetite gradually awakened with the rapid development of economy,the development of economy has brought the rapid development of stock market.As part of the investment on the basis of the role of accounting information is more important.However,the listed companies take the opportunity to manipulate earnings indicators to reduce the information quality of financial statements and mislead the investment direction.For a long time,internal control is regarded as the basic operating system to guarantee the sustainable development of enterprises.Such as Enron,Worldcom financial fraud exposure.People gradually realized the important role of internal control of financial information,and corporate governance has received the widespread attention.In this case,the company's internal control environment is becoming a hot spot of attention.Therefore,a series of related bills have been issued at home and abroad,requiring disclosure of internal control audit reports to ensure the effectiveness of internal control.By strengthening the internal control of enterprises and improving the quality of accounting earnings,the real accuracy of accounting information is guaranteed.As a result of enterprise internal control framework is set by the management and the board together,in the case of two rights separation of enterprise system,internal control framework reflects the management and the general will of the board of directors.Under the condition of rational economic man,the management will make use of information asymmetry to make the system more beneficial to themselves.Even if the internal control framework is perfect,if the management power is too big to lead management over system.As a result of the existence of incentive policy,the management will take advantage of their own in the process of enterprise management,through the manipulation of the surplus indicators,to seek personal gain.Therefore,the size of management's rights will affect the effectiveness of internal control,which will affect the earnings quality of enterprises.This paper takes Shanghai A-share listed companies as samples,and conducts an empirical study on the relationship between internal control and accounting earnings quality.It is found that internal control is positively correlated with the quality of accounting earnings.At the same time,because the management power of the relationship between internal control and accounting surplus,therefore,this paper uses the management power under the perspective of four dimensions,respectively analysis of relationship between internal control and the quality of the accounting surplus.Results show that the management power can affect the relationship between internal control and the quality of accounting surplus,the general manager and chairman of the board of directors have two separate cases,internal control and the quality of accounting surplus significant correlation,and in the case of the joining together of two position,both are no correlation;In the case of management layer holding,the quality of internal control is significantly correlated with the quality of accounting earnings,while in the case of low management,there is no correlation between the two.When management has a high degree of education,the internal control quality is significantly correlated with the quality of the accounting earnings,while the management does not have a high degree of education,and there is no correlation between the two.The tenure of the general manager is relatively short,and the quality of internal control is significantly correlated with the quality of the accounting earnings,while in the long term,there is no correlation between the two.Based on the research results,this paper puts forward relevant feasible Suggestion.